The Resource Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive

Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive

Label
Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive
Title
Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive
Creator
Subject
Language
eng
Summary
This article discusses several transactions and arrangements which generate a benefit or income close to dividend in nature, and whether or not the benefit or income qualifies for the benefits of the EC Parent-Subsidiary Directive
Citation source
In: EC tax review. - The Hague. - Vol. 9 (2000),
http://library.link/vocab/creatorName
Helminen, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • dividend stripping
  • dividend
Label
Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive
Instantiates
Publication
Label
Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive
Publication

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